New Combined Tax and Fee Support Policies for 2022
I. New Tax and Fee Support Policies
(1) VAT Ending Allowance and Refund Policy for 2022
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Increasing the Implementation of the VAT Ending Allowance and Refund Policy (No. 14 of 2022)
2. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Progress of the Implementation of the Policy of Refund of VAT Ending Allowances (No. 17 of 2022)
3. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Progress of the Implementation of the Policy of Refund of VAT Ending Allowances on a Continuous Basis (No. 19 of 2022)
4. Announcement on Expanding the Scope of Industries under the Policy of Full Refund of Tax Credits for VAT (No. 21 of 2022)
(ii) Policy on Pre-tax Deduction of Income Tax for Equipment and Appliances of Micro, Small and Medium-sized Enterprises (MSMEs)
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies Related to Pre-tax Deduction of Income Tax for Equipment and Appliances of Micro, Small and Medium-sized Enterprises (No. 12 of 2022)
(C) Policy on Suspension of Advance VAT Payment by Branches of Air and Railway Transportation Enterprises
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies on Value-added Tax Related to the Promotion of the Relief and Development of the Difficult Industries in the Field of the Service Sector (No. 11 of 2022)
(D) Policy on the Exemption of Value-added Tax from Income from Public **** Transportation Services
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policies Regarding the Promotion of Relief and Development of Difficult Industries in the Service Sector (No. 11 of 2022)
(v) Policy on Special Additional Deductions for Individual Income Tax for the Care of Infants and Young Children under the Age of 3
Policy Basis
Notification of the State Council on the Establishment of a Special Additional Deduction for the Care of Infants and Young Children under the Age of 3 (State Council) Circular of the State Council on the Establishment of Special Additional Deduction for Individual Income Tax for the Care of Infants and Young Children Under 3 Years of Age (Guo Fa [2022] No. 8)
(F) Policy of Exempting Small Scale Taxpayers from VAT
Policy Rationale
Announcement by the Ministry of Finance and the State Administration of Taxation on the Exemption of Value-added Tax on Small Scale Taxpayers of Value-added Tax (VAT) (2022 No. 15)
(G) Policy of Adding and Deduction Policy
Policy Basis
Announcement of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Further Increasing the Proportion of Pre-tax Deduction for R&D Expenses of Science and Technology-based Small and Medium-sized Enterprises (No. 16 of 2022)
(viii) Policy on Exemption of Value-added Tax on Income from Courier Collection and Delivery Services
Policy Basis
1. Announcement on the Policy of Exempting Express Delivery Services from Value-added Tax (No. 18 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36)
(ix) Policy of Reducing the Levy on the Acquisition Tax for Some Passenger Cars
Policy Bases
"The Ministry of Finance and the State Administration of Taxation Announcement on Reduction of Vehicle Purchase Tax for Some Passenger Cars (No. 20 of 2022)
(j) Policy on Reduction and Exemption of Six Taxes and Two Fees for Small and Micro Enterprises
Basis for the Policy
The Ministry of Finance and the State Administration of Taxation's Policy on Further Implementing the Policy of Reducing and Exempting Six Taxes and Two Fees for Small and Micro Enterprises Announcement of the Ministry of Finance and the State Administration of Taxation on the Further Implementation of the Preferential Policies on Income Tax for Small and Micro Enterprises (No. 10 of 2022)
(xi) Reduction and Exemption of Enterprise Income Tax for Small and Micro Enterprises
Policy Rationale
Announcement of the Ministry of Finance and the State Administration of Taxation on the Further Implementation of the Preferential Policies on Income Tax for Small and Micro Enterprises (No. 13 of 2022)
(lii) Policy on Deferred Payment of Partial Taxes and Fees for Small, Medium and Micro Enterprises in the Manufacturing Sector
Policy Basis
Announcement of the State Administration of Taxation and the Ministry of Finance on the Continuation of Matters Relating to the Implementation of the Deferred Payment of Partial Taxes and Fees for Small, Medium and Micro Enterprises in the Manufacturing Sector (No. 2 of 2022)
(xiii) Policy of Stage-by-Stage Deferment of Payment of Basic Pension Insurance Premiums, Unemployment Insurance Premiums, and Work Injury Insurance Premiums for Enterprises
Policy Basis1. Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance and the State Administration of Taxation on Doing a Good Job of Unemployment Insurance to Stabilize Positions and Improve Skills to Prevent Unemployment (Issued by the Ministry of Human Resources and Social Security [No. 23, 2022]
2. Notice of the General Office of the Ministry of Human Resources and Social Security and the General Office of the State Administration of Taxation on the Policy of Staged Implementation of Suspension of Payment of Enterprise Social Insurance Premiums by the Special Difficulty Industries ( No. 16 of [2022])
3. Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance, and the State Administration of Taxation on Issues Concerning the Expansion of the Scope of the Implementation of the Policy of Stage-by-Stage Suspension of the Payment of Social Insurance Premiums (Issued by the Ministry of Human Resources and Social Security, No. 31 of [2022])
(XIV) Stage-by-Stage Suspension of Payment of the Employee's Basic Medical Insurance Premiums
Policy Basis
National Health Insurance Bureau National Development and Reform Commission Ministry of Finance State Administration of Taxation on the phased deferral of the payment of employees' basic medical insurance unit contributions (Medical Insurance Fa [2022] No. 21).
II. Tax and Fee Support Policies Renewed for Implementation
(XV) Tax and Fee Deduction Policies for Entrepreneurship of Key Groups
Policy Basis
1. Announcement of the Ministry of Finance, the General Administration of Taxation, the Ministry of Human Resources, the Ministry of Social Security, and the National Rural Revitalization Bureau on the Extension of the Period of Implementation of Some Preferential Policies on Taxes and Fee Reductions for Poverty Alleviation (No. 18 of 2021)
2. Circular of the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources, the Ministry of Social Security and the Poverty Alleviation Office of the State Council on Tax Policies Relating to Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Cai Shui [2019] No. 22)
(xvi) Policy on Deductions of Taxes and Fees for the Absorption of Employment of Key Groups
Policy Basis
1. Revitalization Bureau on the Extension of the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No. 18 of 2021)
2. Circular of the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources, the Ministry of Social Security and the State Council's Poverty Alleviation Office on the Tax Policies for Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Caixian [2019] No. 22)
(xviii) Income Tax on Donations by Enterprises for Poverty Alleviation Pre-tax Deduction Policy
Policy Basis
1. Announcement of the Ministry of Finance and the General Administration of Taxation of the Ministry of Human Resources and the Ministry of Social Security of the State Administration of Rural Revitalization of China on the Extension of the Implementation Deadline of Some Preferential Tax Policies for Poverty Alleviation (No. 18 of 2021)
2. Announcement of the Ministry of Finance and the General Administration of Taxation of the State Council's Office for the Alleviation of Poverty on the Policy on Pre-tax Deduction of Income Taxes on Donations to Enterprises for Poverty Alleviation ( No. 49 of 2019)
(xviii) VAT Exemption Policy on Donation of Goods for Poverty Alleviation
Policy Basis
1. Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources, Ministry of Social Security, and National Rural Revitalization Bureau on the Extension of the Implementation Deadline of Certain Preferential Tax Policies for Poverty Alleviation (No. 18 of 2021)
2. Announcement of the State Council Poverty Alleviation Office on the Policy of Exempting Donations of Goods for Poverty Alleviation from Value-added Tax (No. 55 of 2019)
(xix) Policy on Deduction of Taxes and Fees for Entrepreneurship of Independently Employed Retired Soldiers
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Period of Execution of Some Preferential Policies on Taxation (No. 4 of 2022)
2. Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Veterans on Tax Policies Related to Further Supporting the Entrepreneurship and Employment of Independently Employed Veteran Soldiers (Cai Shui [2019] No. 21)
(xx) Policy on Deduction of Taxes for the Employment of Veteran Soldiers
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Enforcement Deadline of Certain Tax Preferential Policies ( No. 4 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation of the Ministry of Veterans on the Tax Policies Related to Further Supporting the Entrepreneurship and Employment of Independently Employed Veteran Soldiers (Cai Shui [2019] No. 21)
(XXI) Policy on Exemption of Property Tax, Urban Land Use Tax and Value-added Tax for Science and Technology Business Incubators and Other Enterprises
Basis of Policy
1.Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Implementation Period of Some Preferential Tax Policies (No. 4 of 2022)
2.Notice of the Ministry of Finance and the State Administration of Taxation of the Ministry of Science and Technology of the Ministry of Education on the Tax Policies of Science and Technology Business Incubators, University Science and Technology Parks, and Zongchuang Spaces (Caixian [2018] No. 120)
(xxii) Property tax exemption for student residences of colleges and universities, Stamp Tax Policy
Policy Basis
1. The Ministry of Finance? Announcement of the State Administration of Taxation on the Extension of the Implementation Period of Some Preferential Tax Policies (No. 4 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Property Tax and Stamp Duty for Student Apartments in Colleges and Universities (Cai Shui [2019] No. 14)
(xxiii) Policy of Exempting Urban Land Use Tax on the Land Used for the Operation of Urban Public Transportation Stations and Other Lands
Policy Basis
Policy Basis
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1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Implementation Period of Some Preferential Tax Policies (No. 4 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Continuation of Preferential Policies of Reducing and Exempting the Urban Land Use Tax on Urban Bus Stations Road Passenger Transportation Stations and Urban Railway Transportation Systems (Cai Shui [2019] No. 11)
(xxiv) Policies on Property Tax and Urban Land Use Tax Exemption for Agricultural Products Wholesale Markets and Farmers' Markets
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Implementation Period of Certain Preferential Tax Policies (No. 4 of 2022)
2. Notice on Preferential Policies for Agricultural Wholesale Markets (Cai Shui [2019] No. 12)
(xxv) Policy on Reduction and Exemption of Enterprise Income Tax for Third-Party Enterprises Engaged in Pollution Prevention and Control
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Implementation Deadline of Certain Preferential Tax Policies (No. 4 of 2022)
2. National Development and Reform Commission Ministry of Ecology and Environment Announcement on the Issues of Income Tax Policy for Third-Party Enterprises Engaged in Pollution Prevention and Control (No. 60 of 2019)
(xxvi) Policy on Exemption of Individual Income Tax for Supporting Protection and Rescue Treatment of Epidemics, etc.
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Execution Deadline of Certain Tax Preferential Policies ( No. 4 of 2022)
2. Announcement of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policies Relating to Supporting the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 10 of 2020)
(xxviii) Policy on Exemption of Commodity Reserves from Stamp Duty, Property Tax and Urban Land Use Tax
Policy Basis
1. Announcement of the General Administration of Taxation on the Continuation of Preferential Tax Policies on Some National Commodity Reserves (No. 8 of 2022)
2. Announcement of the Ministry of Finance and the General Administration of Taxation on the Tax Policies Relating to Some National Reserve Commodities (No. 77 of 2019)
(xxviii) Manufacturing SMEs Continue to Defer Payment of Part of Their Taxes and Fees in the Fourth Quarter of 2021
p>Policy Basis
1. Announcement of the State Administration of Taxation and the Ministry of Finance on the Continuation of Matters Relating to the Deferral of Payment of Partial Taxes and Fees by Small, Medium and Micro Enterprises in the Manufacturing Sector (No. 2 of 2022)
2. Announcement of the State Administration of Taxation and the Ministry of Finance on the Matters Relating to the Deferral of Payment of Partial Taxes and Fees for the Fourth Quarter of 2021 by Small, Medium and Micro Enterprises in the Manufacturing Sector (No. 30 of 2021)
(xxix) VAT Addition and Credit Policy for Production and Living Services Industry
Policy Basis
1. "Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policies Related to the Promotion of Relief and Development of Difficult Industries in the Field of the Service Industry" (No. 11 of 2022)
2. "Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs on the Deepening of the Reform of the Value-added Tax and the Relevant Policies (No. 39 of 2019)
3. Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying Policies on VAT Addition and Deduction for the Living Service Industry (No. 87 of 2019)
(xxx) Preferential Policies for Taxes Related to Venture Capital Enterprises and Angel Investors Individuals
Policy Basis
1. Announcement on the Extension of the Implementation of Relevant Policy Conditions for Venture Capital Enterprises and Angel Investment Individuals to Invest in Start-up Science and Technology-based Enterprises (No. 6 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Implementation of Preferential Tax Reduction and Exemption Policies for Micro- and Small-sized Enterprises (Cai Shui [2019] No. 13)
3. Notice on Relevant Tax Policies (Cai Shui [2018] No. 55)
(xxxi) Preferential Policies on Individual Income Tax for Full-Year Lump-Sum Bonus
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Renewal of Preferential Policies on Individual Income Tax for Full-Year Lump-Sum Bonus and Other Individual Income Taxes (No. 42 of 2021)
2. General Administration of Taxation Notice on the Convergence of Relevant Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018] No. 164)
(32) Preferential Policies on Individual Income Tax for Equity Incentives of Listed Companies
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Renewal of the Preferential Policies on Individual Income Tax for Full-Year One-Time Bonuses and Other Individual Income Taxes ( No. 42 of 2021)
2. Notice of the Ministry of Finance and the State Administration of Taxation on the Convergence of Relevant Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018] No. 164)
(33) Preferential Policies on Individual Income Tax for Allowances and Subsidies for Foreign Individuals
Basis for the Policy
1. Announcement on the Continuation of Preferential Policies on Individual Income Tax for Foreign Individuals' Allowances and Other Related Individual Income Taxes (No. 43 of 2021)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Issues Convergence of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018] No. 164)
(xxxiv) Policy of Stage-by-Stage Reduction of Unemployment Insurance and Workers' Compensation Insurance Premium Rates
Policy Bases< /p>
1. Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance and the State Administration of Taxation on Doing a Good Job of Stabilizing Positions and Improving Skills to Prevent Unemployment in Unemployment Insurance (Issued by the Ministry of Human Resources and Social Security [2022] No. 23)
2. Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Continuing to Reduce the Rate of Social Insurance Premiums by Stages (Issued by the Ministry of Human Resources and Social Security [2018] No. 25)
3. Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Issues Related to the Staged Reduction of Unemployment Insurance Premium Rates (MHRSS Fa [2017] No. 14)